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A Solution for TKI Problem

Aldy

Link Author

Title: A Solution for TKI Problem
Author: Aldy
Rating 5 of 5 Des:

BeritaPagi News, Jakarta – Vice President Jusuf Kalla (JK) said that the cause of many Indonesian workers (TKI) who look for job in othe...

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BeritaPagi News, Jakarta – Vice President Jusuf
Kalla (JK) said that the cause of many Indonesian workers (TKI) who look for
job in other countries is due to the lack of industrial and agricultural
sector’s growth in our country. He also added that if the sector is growing, it
can create jobs vacancy and absorb a lot of labor in Indonesia.

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“Many migrant workers (Labor Women) seeking work
abroad because of lack of our agriculture and industry. In fact, 1 hectare (ha)
of agriculture can give job for 5 people maximum, while 1 hectare of industry
can absorb 100 labor,” he said in Dharmawangsa, South Jakarta, Thursday
(29/01/2015).</div>
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Therefore, agriculture and industry sector are a
very important. In addition to making a lot of jobs vacancy, both these sectors
could also stimulate economic growth.</div>
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However, to develop these sectors need the
availability of infrastructure and sufficient capital. That is what is being
built by the government now. “We need Infrastructure and capital to develop
both these sectors.” he said.</div>
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<span style="font-size: large;"><b>My Opinions </b></span></div>
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<span style="font-size: large;"><b><span style="font-weight: normal;">

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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify;">
<span style="font-size: large;"><b><span style="font-weight: normal;"><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">Most of the
economic problems arising in Indonesia due to his lack of employment. So many
people who are unemployed and not least also became a migrant worker. The
absence of productive land to accommodate the workforce and less land jobs in
the countryside is one of the causes of unemployment in rural areas. The cause
of the decrease in lands that much land in one functioned not to absorb the
labor force but rather into housing so that the land becomes less productive.
The local government should coordinate with the central government in order to
be able to make the empty land to be more useful and more productive, of
course, help develop small businesses that do local communities and build
industries that can accommodate some labor. Vacant land that can be used as
some central place where the cultivation and manufacture of regional specialties
respectively. Such as the cultivation of various species of fish and others.
With its made productive land may be able to reduce existing unemployment and
minimize the number of Indonesian workers.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></span></div>
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</b></span> <br />

A Solution for TKI Problem

BeritaPagi News, Jakarta – Vice President Jusuf Kalla (JK) said that the cause of many Indonesian workers (TKI) who look for job in othe...

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TUGAS 2

Aldy

Link Author

Title: TUGAS 2
Author: Aldy
Rating 5 of 5 Des:

*Karangan dalam bentuk eksposisi Spesifikasi Gahar Smartfren Andromax R Di tahun 2015 ini Smartfren kembali mengeluarkan smartphone...

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<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">*Karangan dalam bentuk
eksposisi<o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Spesifikasi
Gahar Smartfren Andromax R</span></b></div>
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<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><br /></span></b></div>
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<span style="font-family: "Times New Roman",serif; mso-ansi-language: IN;">Di tahun 2015
ini Smartfren kembali mengeluarkan smartphone terbarunya, akan tetapi bukan
seperti smartphone yang seperti biasanya, melainkan smartphone dengan
konektivitas 4G LTE. Salah satu produknya adalah Smartfren Andromax R. Tidak
hanya konektivitasnya yang unggul, namun spesifikasi nya juga tidak bisa
diremehkan. Andromax R menggunakan processor Qualcomm Snapdragon 410 dengan
kecepatan Quad Core 1,2 Ghz dan juga didukung dengan RAM 1 GB. Ruang
penyimpanan nya pun juga besar yaitu seluas 8 GB memori internal dan Micro SD
card up to 32 GB. Smartphone ini memiliki kamera belakang 8 megapixel dengan
fitur auto focus dan LED flash untuk memaksimalkan pengambilan foto. Dan bagi
yang suka selfie, Andromax R ini juga memiliki kamera depan 5 megapixel
tentunya juga dilengkapi dengan LED flash. Kemudian untuk layarnya sendiri
memiliki ukuran 5 inchi dengan resolusi HD 720 x 1280 pixels, dengan kerapatan
pixel mencapai ~294 ppi pixel. Kualitas layarnya sangat memuaskan karena sudah
IPS untuk menghasilkan sudut pandang yang luas dan tentunya lebih smooth untuk
digunakan. Kapasitas baterainya yaitu berukuran 2200 mah tentunya kapasitas
tersebut sudah lebih dari cukup untuk memenuhi kebutuhan komunikasi, bermain
Games, dan berfoto selfie selama seharian.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman",serif; mso-ansi-language: IN;">Softwarenya
pun memiliki banyak keunggulan yang tidak kalah dengan hardwarenya. Sistem
operasi Andromax R ini sudah berada pada sistem operasi android Lollipop,
dengan fitur tambahan berupa teknologi Dolby Digital Plus untuk menghasikan
suara yang lebih bagus dan lebih jernih , baik digunakan untuk mendengarkan musik,
bermain games, maupun untuk menonton film. Dari perpaduan komponen hardware dan
software diatas menunjukan bahwa Andromax R sudah sangat memenuhi standard
untuk digunakan karena memiliki performa multitasking yang baik dan kinerja
gaming yang lancar. Jadi sangat tepat bagi anda seorang gammer untuk membeli
smartphone ini. Dari segi harga juga smartphone ini dijual dengan harga yang
terjangkau.<o:p></o:p></span></div>

TUGAS 2

*Karangan dalam bentuk eksposisi Spesifikasi Gahar Smartfren Andromax R Di tahun 2015 ini Smartfren kembali mengeluarkan smartphone...

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TUGAS 1 JURNAL 2

Aldy

Link Author

Title: TUGAS 1 JURNAL 2
Author: Aldy
Rating 5 of 5 Des:

Nama Rivaldy Oktaveryanto NPM 27213846 Kelas 3EB11 Jurnal 2 Top...

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<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Nama<o:p></o:p></span></b></div>
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  <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 409.6pt;" valign="top" width="546">
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<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Rivaldy
  Oktaveryanto<o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">NPM<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 409.6pt;" valign="top" width="546">
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<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">27213846<o:p></o:p></span></b></div>
</td>
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  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Kelas<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 409.6pt;" valign="top" width="546">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">3EB11<o:p></o:p></span></b></div>
</td>
 </tr>
</tbody></table>
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<br /></div>
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<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Jurnal 2<o:p></o:p></span></b></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%;">Topik</span></b><b><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div>
</td>
  <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 345.8pt;" valign="top" width="461">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">EARNINGS MANAGEMENT, VALUE RELEVANCE OF EARNINGS AND BOOK VALUE OF
  EQUITY</span><b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div>
</td>
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  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%;">Tujuan
  Penelitian<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 345.8pt;" valign="top" width="461">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic;">Untuk meneliti dampak dari earnings management yang dilakukan secara
  terintegrasi dengan analisis faktor pada relevansi nilai earnings dan nilai buku
  ekuitas (book value of equity).</span><b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%;">Teori<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 345.8pt;" valign="top" width="461">
  <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%;">Nilai
  Relevansi Informasi akuntansi <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%;">Penelitian
  hubungan antara akuntansi informasi dan pasar saham kinerja telah berkembang
  terus menerus. Kemampuan akuntansi informasi 
  untuk menjelaskan nilai perusahaan berdasarkan nilai pasar secara luas
  dikenal sebagai nilai relevansi akuntansi informasi. Baru-baru ini penelitian
  tentang nilai relevansi akuntansi informasi telah dikembangkan untuk
  mencangkup semua unsur laporan keuangan seperti neraca, laporan laba rugi,
  dan arus kas dari operasi (Ohlson, 1995; Feltham dan Ohlson, 1995).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%;">Ada dua jenis
  model penelitian umumnya diterapkan untuk menyelidiki hubungan antara :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 31.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">       </span></span><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%;">Model
  harga untuk nilai relevansi akuntansi informasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 31.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%;">Model
  harga dan model kembali<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify;">
<span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ota (2001 ) dan Gu ( 2004)
  mengungkapkanbahwa model kembali memiliki spesifikasi masalah yang serius '
  akuntansi pengakuan lag 'dan ' pendapatan sementara ' . Pengakuan
  akuntansiLAG timbul dari kenyataan bahwa akuntansisistem melaporkan efek dari
  nilai yang relevanPeristiwa dengan lag karena prinsip akuntansiseperti keandalan
  , objektivitas , dan konservatisme.Pendapatan sementara adalah komponenlaba
  yang tidak gigih sepertilaba komponen permanen, dan karena itu,memiliki
  hubungan dengan hasil yang lemah.Menyelidiki hubungan antara
  akuntansiinformasi dan nilai perusahaan melaluiharga saham telah dilakukan
  untuk terakhirtahun lalu di ( negara maju ) Baratseperti Collins et al .
  (1997 ) ; Brown et al .(1999 ) ; Bekaoui dan Picur (2001 ) ; Hirschey etal .
  (2001 ) ; Hitam dkk . ( 2000) ; Whelan danMcNamara ( 2004) .<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify;">
<span lang="EN-US" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #212121; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Collins
  et al . (1997 ) digunakan valuasi Kerangka disediakan oleh Ohlson (1995 ) ,
  yang mengungkapkan harga sebagai fungsi dari kedua laba dan nilai buku
  ekuitas . Perkiraan studi regresi cross- sectional tahunan untuk 41 tahun
  mencakup periode 1953-1993 dan menggunakan R2 sebagai metrik utama untuk
  mengukur nilai relevansi . Kemudian , mereka menguraikan penjelasan gabungan
  kekuatan laba dan nilai buku menjadi tiga komponen ;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><span lang="EN-US" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #212121; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">jelas inkremental kekuatan laba , <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">   </span></span><span lang="EN-US" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #212121; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">incremental kekuatan penjelas dari nilai buku
  , dan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c)<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><span lang="EN-US" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #212121; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">kekuatan penjelas umum untuk kedua laba dan
  nilai buku . <o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify;">
<span lang="EN-US" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #212121; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tujuan
  dari membusuk yang adalah untuk menguji apakah laba dan nilai buku bertindak
  sebagai pengganti untuk satu sama lain dalam menjelaskan harga .<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">     
  </span></span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manajemen Laba dan
  Nilai Relevansi Laba dan Nilai Buku<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify;">
<span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hubungan antara nilai relevansi
  akuntansiinformasi dan manajemen labamampu dijelaskan melalui laba<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify;">
<span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kualitas. Lo (2007 ) berpendapat bahwa
  manajemen labaterkait dengan kualitas laba . Lo(2007 ) juga menyatakan bahwa
  sangat berhasil labamemiliki kualitas yang rendah . Ini berarti bahwa
  pendapatan</span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tindakan manajemen akan mengurangi pendapatankualitas yaitu keandalan
  pendapatan . relevansi</span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">informasi akuntansi dalam penilaian
  darisuatu perusahaan dapat dipengaruhi oleh wawasan pasar darikeandalan
  informasi ( Whelan danMcNamara , 2004) . Dugaan kurangnya pendapatankeandalan
  memiliki konsekuensi di pasarinklusi ketergantungan kurang pada pendapatan di
  bursaproses penilaian . Itu berarti bahwa pendapatantindakan manajemen
  mempengaruhi nilai relevansilaba negatif .Studi tentang hubungan antara</span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">relevansi nilai
  informasi akuntansi dan manajemen laba masih perlu dilakukan secara terus
  menerus dengan lebih mendalam investigasi dalam pandangan berbagai kritik
  tentang model manajemen laba. Namun, Penelitian ini diarahkan mencari bukti
  manajemen laba menderita dari sejumlah keterbatasan berkaitan dengan</span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="color: #212121; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">masalah metodologi.
  Oleh karena itu, penelitian ini mampu menjembatani kesenjangan.<o:p></o:p></span></div>
</td>
 </tr>
<tr>
  <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 133.0pt;" valign="top" width="177">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%;">Metode
  Penelitian<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 345.8pt;" valign="top" width="461">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Metode yang digunakan dalam penelitian ini adalah prosedur
  sampling dan data.</span><b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div>
</td>
 </tr>
<tr>
  <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 133.0pt;" valign="top" width="177">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%;">Hasil
  Penelitian<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 345.8pt;" valign="top" width="461">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic;">Hasil penelitian </span><span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-style: italic;">ini menunjukan </span><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic;">bahwa earnings dan nilai buku ekuitas bersifat relevan dalam mengukur
  nilai pasar perusahaan, dan earnings management yang terintegrasi menurunkan
  nilai relevansi earnings dan nilai buku ekuitas.</span><b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div>
</td>
 </tr>
<tr>
  <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 133.0pt;" valign="top" width="177">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Kesimpulan<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 345.8pt;" valign="top" width="461">
  <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Penelitian ini
  mencoba untuk menyesuaikan dan mengintegrasikan manajemen laba model yang
  terdapat pada model. Penyesuaian tersebut menjadi pengganti salah satu
  variable dari model regresi yang digunakan untuk menghitung indeks manajemen
  laba. Sebagai contoh variable 1/At-1 diganti dengan At-1. Penyesuaian
  tersebut mampu meningkatkan kekuatan estimasi manajemen laba.  <o:p></o:p></span></div>
</td>
 </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Komentar  : Jurnal akuntansi yang kedua ini berbeda
dengan jurnal akuntansi sebelumnya. Dimana jurnal ini menggunakan bahasa Inggris,
sehingga sangat sulit untuk dipahami oleh pembaca yang kurang mahir dalam
berbahasa Inggris.<o:p></o:p></span></b></div>

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